2016 Indiana Legislative Update

indiana legislative update

2018 Edition  |  Table of Contents
 

Welcome Message
By Tim C. Cook, JD, Donna Niesen, CPA, and Katie Culp

(Legislative) season’s greetings as we present our annual Indiana legislative update. As 2018 was a “short” session, the number of bills that ultimately passed was far fewer than those likely to be signed into law during the 2019 budget year.

That said, there was still plenty of activity worthy of attention. Maybe the biggest event this year, and certainly most dramatic, was the session ending before the legislature was able to adopt key provisions of federal tax reform into Indiana’s own state tax code. Despite the acrimony that marked this frenetic close to the session (We know, we know: Acrimony and politics, who could have guessed it?), Gov. Holcomb has called legislators back to work in May to correct this oversight and a few other items that were casualties of the clock striking 12 before legislators were able to complete their must to-do list.

The above notwithstanding, Indiana did make a substantive change to its tax law, exempting software-as-a-service (SaaS) from sales tax. Not only does this new law provide much needed clarification to an issue that has confounded tax professionals and their clients, but it also makes Indiana a much more tech-friendly state on the economic development front.

Finally, after a “drought” that has spanned many decades, Indiana finally legalized the sale of alcohol on Sundays. Not that this new law has a lot to do with taxes or economic development, but we will vouch for the fact that a lot of our KSM colleagues were ready for an adult beverage by the time tax filing deadline passed this year.

These and other laws that passed this session are covered in this year’s legislative update. We hope you find it helpful, informative, and captivating. Well, this is mostly a recap of tax legislation, so maybe not so captivating. At worst, you can print off this update and use it as a coaster for those drinks on Sunday.

 

Connect with Tim 
Tim C. Cook is the partner-in-charge of Katz, Sapper & Miller's State and Local Tax Group. Tim supervises and coordinates all state and local tax consulting services, including business incentives and site selection services, multistate taxes, unclaimed property and controversy services.

Connect with Donna 
Donna L. Niesen is a partner in Katz, Sapper & Miller’s State and Local Tax Group. Donna helps keep clients up-to-date on the multitude of tax rules and requirements in all 50 states. She guides them in the right direction as they address complex issues that emerge on the state and local levels.

Connect with Katie 
Katie Culp is a partner in Katz, Sapper & Miller’s State and Local Tax GroupKatie works with corporate clients to make fully informed location decisions and maximize state and local incentives packages. Sensitive to the urgent nature of real estate transactions, she is adept at coordinating site selection and incentives timeframes with real estate and operational deadlines.